West Virginia § 11-10-5k Fractional parts of a cent

West Virginia Statutes

§ 11-10-5k — Fractional parts of a cent

West Virginia·Ch. 11 TAXATION·Art. 10 WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT

In the payment of any tax administered by this article, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1¢.

Free access — add to your briefcase to read the full text and ask questions with AI

West Virginia § 11-10-5k (Fractional parts of a cent) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Nearby Sections

15

§ 11-1-1

Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner

§ 11-1-1a

Provision of legal services

§ 11-1-1b

Training of employees

§ 11-1-2

General duties and powers of commissioner; appraisers

§ 11-1-2a

Refund of taxes erroneously collected

§ 11-1-2b

Housing index requirements

§ 11-1-3

Aiding board of public works, Auditor and treasurer

§ 11-1-4

Biennial report of commissioner; fiscal officers to furnish information

§ 11-1-4a

Powers of Tax Commissioner as to tax and revenue statistics

§ 11-1-5

Misconduct or negligence of officers

§ 11-1-6

Forms and instructions for assessors

§ 11-1-7

Assistance to commissioner by prosecuting attorney

§ 11-1-8

Repealed. Acts, 2010 Reg. Sess., Ch. 32

§ 11-1-9

Holders of short-term permits and licenses to sell; rulemaking

§ 11-10-1

Legislative findings

View on official source ↗